2023-TIOL-1421-ITAT-INDORE
Hitesh Kumar Bindal Vs DCIT
Whether capital gain declared by assessee is genuine and Revenue cannot rely upon mere suspicious, conjecture, preponderance of probabilities - YES : ITAT
- Assessee's appeal allowed: INDORE ITAT
2023-TIOL-1420-ITAT-INDORE
M P Paschim Kshetra Vidyut Vitran Company Ltd Vs Pr.CIT
Whether if claim of assessee is correct and valid allowable claim then not conducting inquiry on part of AO is not epso facto permit commissioner to invoke provisions of section 263 - YES : ITAT
- Assessee's appeal allowed: INDORE ITAT
2023-TIOL-1419-ITAT-PUNE
Intox Pvt Ltd Vs ACIT
Whether liability to pay service Tax has arisen in earlier FYs and contention of assessee is rejected that demand is not crystallized - YES : ITAT
- Assessee's appeal dismissed: PUNE ITAT
2023-TIOL-1418-ITAT-BANG
Mobicom Technologies Pvt Ltd Vs ITO
Whether value of preferential share is rightly taken as value of share at which company should have received preference share capital including premium - YES : ITAT
Whether share premium receiv ed by company is in excess of FMV of share and addition u/s 56(2)(viib) is just and proper - YES : ITAT
- Assessee's appeal dismissed: BANGALORE ITAT
2023-TIOL-1417-ITAT-DEL
Mahesh Wood Products Pvt Ltd Vs ACIT
Whether no addition of cash deposit is to be made as source of deposit are duly appearing in cash book and nowhere books of accounts shown in audited account have been disturbed by AO - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
